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Content
April 2024, Volume 54, Issue 3
- 255-277 Groupthink tendencies in top management teams and financial reporting fraud
by Valerie Li - 278-303 The scale and scope of the client portfolio and audit quality at the individual auditor level: evidence from China
by Juan Mao & Baolei Qi & Guochang Zhang - 304-336 Definitions and measures of corporate reputation in accounting and management: commonalities, differences, and future research
by Jochen Bigus & Kieu Phuong Mai Hua & Sascha Raithel - 337-368 Does product market competition influence annual report readability?
by Dewan Rahman & Muhammad Kabir & Muhammad Jahangir Ali & Barry Oliver
February 2024, Volume 54, Issue 2
- 125-167 Capital market response to high quality annual reporting: evidence from UK annual report awards
by Justin Chircop & Jacqueline Gagnon & Steven Young - 168-189 Does public scrutiny on corporate tax decisions affect directors? Effects of responsible (irresponsible) corporate tax practices on director reputation
by Chun Keung (Stan) Hoi & Yun Ke & Qiang Wu & Hao Zhang - 190-223 Pension plans’ funded status volatility and corporate credit risk
by Tsung-Kang Chen & Yijie Tseng & Ruey-Ching Lin - 224-254 CEO Facial masculinity and accounting conservatism
by Keval Amin & Cecilia (Qian) Feng & Peng Guo & Hong You
January 2024, Volume 54, Issue 1
- 1-2 Accounting and Business Research – ESG themed issue
by Mark Clatworthy & Juan Manuel Garcia Lara & Edward Lee - 3-32 Reducing partner risk: the effect of feedback timing and incentives
by Karen De Meyst & Eddy Cardinaels & Alexandra Van Den Abbeele - 33-54 Corporate philanthropy as a response to greater tax enforcement
by Le Zhao - 55-86 Natural disasters and audit fees
by Yumin Karen Zhang Perry & Christofer Adrian & Fang Hu & Cameron Truong - 87-124 Corporate social responsibility disclosure: a topic-based approach
by Katrin Hummel & Stéphanie Mittelbach-Hörmanseder & Charles H. Cho & Dirk Matten
November 2023, Volume 53, Issue 7
- 723-755 Voluntary vs. mandatory: the role of auditing in constraining corporate tax avoidance in small private firms
by Ting Dong & Milda Tylaite & Ryan Wilson - 756-789 Does mandatory disclosure of firm’s tax avoidance position affect corporate investment efficiency?
by Khalid Mehmood & Hongbin Tan & Xuedan Tao & Huabing (Barbara) Wang - 790-820 Revisiting pay-performance sensitivity around IFRS adoption in Europe: the dominant role of Germany
by Jesper Banghøy & Jan Marton & Thomas Plenborg & Emmeli Runesson - 821-852 Accounting firms’ employee satisfaction and audit fees
by Hongkang Xu & Mai Dao & Hua Sun
September 2023, Volume 53, Issue 6
- 611-645 Auditor pricing of abnormal income from sales of available for sale securities: evidence from the banking industry
by Adam J. Greiner & Mark J. Kohlbeck & Thomas J. Smith - 646-670 Effects of corporate financial distress on peer firms: do intra-industry non-distressed firms become more conditionally conservative?
by Jie Sun & Fangyuan Yin & Edward Altman & Lewis Makosa - 671-698 Disclosure of value-based performance measures: evidence from German listed firms
by Christian Brück & Thorsten Knauer & Anja Schwering - 699-722 How do bank managers forecast the future in the shadow of the past? An examination of expected credit losses under IFRS 9
by Ning Du & Alessandra Allini & Marco Maffei
July 2023, Volume 53, Issue 5
- 505-507 Introduction
by Robert Hodgkinson - 508-536 Accounting for resilience: the role of the accounting professions in promoting resilience
by Layla Branicki & Stephen Brammer & Martina Linnenluecke & David Houghton - 537-540 ‘Accounting for resilience: the role of the accounting professions in promoting resilience' A practitioner view
by Catherine Burnet - 541-560 Tax systems: adaptability and resilience during a global pandemic
by Stephen Daly - 561-564 ‘Tax systems: adaptability and resilience during a global pandemic’ A practitioner view
by Caroline Miskin - 565-579 Access to finance: adaptability and resilience during a global pandemic
by Thorsten Beck - 580-582 ‘Access to finance: adaptability and resilience during a global pandemic’ A practitioner view
by Roslyn Gamsa - 583-607 The Covid-19 pandemic and management controls
by Hoa Ho & Christian Hofmann & Nina Schwaiger - 608-610 ‘The Covid-19 pandemic and management controls’ A practitioner view
by Tristan Price
June 2023, Volume 53, Issue 4
- 379-415 The minimum wage and corporate tax avoidance
by Xiaoxi Li & Chee Yeow Lim & Yanping Xu - 416-438 Capital budgeting and managerial empire building
by Katrin Weiskirchner-Merten - 439-477 The determinants and value-relevance of voluntary disclosure of supply chain information
by Charlie X. Cai & Fei Teng & Xue Xia & Yu Xin - 478-504 The effect of pay disparities within top management on conservative reporting
by Mahmoud Gad & Trang Nguyen & Mariano Scapin
April 2023, Volume 53, Issue 3
- 239-270 Does sell-side debt research have investment value?
by Sunhwa Choi & Robert Kim - 271-304 Exploring the association between financial and nonfinancial carbon-related incentives and carbon performance
by Christian Ott & Jan Endrikat - 305-334 The pursuit of organisational authenticity in the chartered accountancy profession in Great Britain
by Stephen P. Walker - 335-375 Auditors’ self-assessment of engagement quality and the role of stakeholder priority
by Limei Che & Emma-Riikka Myllymäki & Tobias Svanström - 376-378 Thank you to reviewers
by The Editors
February 2023, Volume 53, Issue 2
- 127-157 Subjective performance evaluation and managerial work outcomes
by Iryna Alves & Sofia M. Lourenço - 158-184 Does IFRS convergence improve earnings informativeness? An analysis from the book-tax tradeoff perspective
by K. Hung Chan & Kenny Z. Lin & Phyllis L. L. Mo & Pauline W. Wong - 185-209 The role of information asymmetry in closely-held firms’ tax and financial reporting choices
by Hong Fan & Amin Mawani & Liqiang Chen - 210-236 Management control systems and innovation strategies in business-incubated start-ups
by Jacobo Gomez-Conde & Ernesto Lopez-Valeiras & Ricardo Malagueño & Raul Gonzalez-Castro - 237-237 Correction
by The Editors
January 2023, Volume 53, Issue 1
- 1-37 When do firms highlight their effective tax rate?
by Vanessa Flagmeier & Jens Müller & Caren Sureth-Sloane - 38-82 Private firm accounting: the European reporting environment, data and research perspectives
by Christof Beuselinck & Ferdinand Elfers & Joachim Gassen & Jochen Pierk - 83-107 Do local proxy advisors matter? – Evidence from Germany
by Christopher Koch & Vanda Rothacker & Mario Scharfbillig - 108-126 Standard precision and aggressive financial reporting: the influence of incentive horizon
by Kara E. Hunter & Jacob M. Rose & Atm Tariquzzaman & Jay C. Thibodeau
November 2022, Volume 52, Issue 7
- 773-814 Opinion-shopping: firm versus partner-level evidence
by Beatriz García Osma & Belén Gill-de-Albornoz Noguer & Elena De Las Heras Cristóbal & Simona Rusanescu - 815-837 Investor protection and audit fees: evidence from the E-interaction platform in China
by Yurou Liu - 838-864 IFRS convergence and international trade: evidence from China
by Lu Xie & Min Zhang & Shengbao Zhai - 865-889 Performance measurement systems, hierarchical accountability and enabling control
by Mikael Cäker & Sven Siverbo & Johan Åkesson
September 2022, Volume 52, Issue 6
- 601-630 Accounting for intangible assets: suggested solutions
by Richard Barker & Andrew Lennard & Stephen Penman & Alan Teixeira - 631-640 Discussion of ‘Accounting for intangible assets: suggested solutions’
by Niclas Hellman - 641-679 Moving toward the expected credit loss model under IFRS 9: capital transitional arrangement and bank systematic risk
by Minyue Dong & Romain Oberson - 680-689 Discussion of ‘Moving toward the expected credit loss model under IFRS 9: Capital Transitional Arrangement and bank systematic risk'
by Araceli Mora - 690-726 The impact of the adoption of IFRS 11 on the comparability of accounting information
by Raquel Wille Sarquis & Ariovaldo dos Santos & Isabel Lourenço & Guillermo Oscar Braunbeck - 727-733 Discussion of ‘The impact of the adoption of IFRS 11 on the comparability of accounting information’
by Katherine Schipper - 734-764 Multi-mode standardisation and comparability: Norway's failed attempt to adopt the IFRS for SMEs
by Anna Alon & Geir Haaland & Kjell Ove Røsok - 765-772 Discussion of ‘Multi-mode standardisation and comparability: Norway’s failed attempt to adopt the IFRS for SMEs’
by Frank Thinggaard
July 2022, Volume 52, Issue 5
- 479-481 Introduction
by Robert Hodgkinson - 482-506 Why do accounting issues end up in the ‘too difficult’ box?
by Katherine Schipper - 507-509 ‘Why do accounting issues end up in the “too difficult” box?’ A practitioner view
by Hans Hoogervorst - 510-535 Insurance: in or out of the ‘too difficult’ box?
by Sudipta Basu & Martin F. Grace - 536-539 ‘Insurance: in or out of the “too difficult” box?’ A practitioner view
by Jo Clube - 540-561 Does every accounting issue need a solution?
by Katharina Hombach & Thorsten Sellhorn - 562-564 ‘Does Every Accounting Issue Need a Solution?’ A practitioner view
by Doug King - 565-577 Accounting standards: the ‘too difficult’ box – the next big accounting issue?
by Mary E. Barth - 578-581 ‘Accounting standards: the “too difficult” box - the next big accounting issue?’ A practitioner view
by Veronica Poole - 582-596 Accounting in the Anthropocene: A roadmap for stewardship
by Jan Bebbington & Andy Rubin - 597-599 ‘Accounting in the Anthropocene’: A practitioner view
by Richard Spencer
June 2022, Volume 52, Issue 4
- 347-376 Value relevance of excess return on pension assets and pension OCI components
by Kun Yu - 377-416 Regulatory sanction risk and going-concern reporting practices: evidence for privately held firms
by Stefan Sundgren & Tobias Svanström - 417-442 The effect of boilerplate language on nonprofessional investors’ judgments
by Ozlem Arikan - 443-478 When the supply side of a management accounting innovation fails – the case of beyond budgeting in Sweden
by Christian Ax & Elin Ax
April 2022, Volume 52, Issue 3
- 223-253 The effect of international subsidiaries on voluntary disclosure - evidence from natural disasters
by David Oesch & Felix Urban - 254-290 The differential effect of accrual-based and real earnings management on audit fees: international evidence
by Ahrum Choi & Eugenia Y. Lee & Sunyoung Park & Byungcherl Charlie Sohn - 291-320 Can mandatory dual audit reduce the cost of equity? Evidence from China
by Rui Zhang & Raymond M. K. Wong & Agnes W. Y. Lo & Gaoliang Tian - 321-346 Accounting, publicity and class conflict in Victorian Britain
by John Richard Edwards
February 2022, Volume 52, Issue 2
- 115-149 CFO social ties to non-CEO senior managers and financial restatements
by Yu Flora Kuang & Xiaotao Kelvin Liu & Srikanth Paruchuri & Bo Qin - 150-165 Director friendships with the CEO: are they always a threat to director integrity?
by Carolyn Strand Norman & Anna M. Rose & Jacob M. Rose & Joseph C. Ugrin - 166-200 Political corruption and annual report readability: evidence from the United States
by Hongkang Xu & Mai Dao & Jia Wu & Hua Sun - 201-220 Controlling UK national museums and galleries: the pursuit of conflicting politico-economic and socio-cultural objectives
by Aminah Abdullah & Iqbal Khadaroo - 221-222 Thank you to reviewers
by The Editors
January 2022, Volume 52, Issue 1
- 1-37 Financial capacity and the demand for audit quality
by Chee Yeow Lim & Gerald J. Lobo & Pingui Rao & Heng Yue - 38-66 The effect of enforcement action on audit fees and the audit reporting lag
by Liuchuang Li & Baolei Qi & Ashok Robin & Rong Yang - 67-93 Formal accountability, perceived accountability and aggressive reporting judgements
by Peipei Pan & Chris Patel - 94-113 The IAPC’s International Auditing Guidelines and its controversial IAG 13 on the auditor’s report
by Stephen A. Zeff
November 2021, Volume 51, Issue 6-7
- 585-621 The value of auditing, audit independence, and audit pricing: a review of empirical evidence from China
by Liansheng Wu & Jason Zezhong Xiao - 622-635 Auditing research using Chinese data: what’s next?
by Mark L. Defond & Fan Zhang & Jieying Zhang - 636-676 The strategic significance of the CICPA in the making of a Chinese home-grown public accounting profession
by Wenjun Wen & Christopher Humphrey & Amanda Sonnerfeldt - 677-706 Does joining global accounting firm networks and associations affect audit quality and audit pricing? Evidence from China
by Wei Li & Huilong Liu & Xizi Wang - 707-743 Does access to developed audit markets improve home audit quality? Evidence from China
by Kevin Chee Keung Lam & Julia Junxia Liu & Rita Wing Yue Yip - 744-776 Do auditors consider alleged bribery when accepting clients? Evidence from Chinese non-state-owned enterprises
by Lufei Ruan & Haiyan Zhang - 777-799 Do professional risk funds affect audit quality?
by Qihui Gong & Xiaomei Han & Huihui Shen & Qiuhang Xing - 800-823 New business as a bargaining factor in audit pricing: evidence from emission trading schemes
by Jiaxing You & Xiting Wu & Le Luo & Hongtao Shen & Xiaoping Tan - 824-851 Beg your pardon? The effect of communication costs on audit quality
by Yingwen Deng & Lu Xie & Min Zhang & Yaqian Wu
July 2021, Volume 51, Issue 5
- 457-458 Introduction
by Robert Hodgkinson - 459-480 The financial reporting system – what is it?
by Michael Power - 481-483 ‘The financial reporting system’ – a practitioner view
by Mark Babington - 484-507 Preparers and the financial reporting system
by Sarah McVay & Brandon Szerwo - 508-510 ‘Preparers and the financial reporting system’ – a practitioner view
by Julia Wilson - 511-544 The role of users’ engagement in shaping financial reporting: should activists target accounting more?
by Beatriz García Osma & Cristina Grande-Herrera - 545-547 ‘The role of users’ engagement in shaping financial reporting: should activists target accounting more?’ – a practitioner view
by Jonathan Ford - 548-581 The art of conversation: the expanded audit report
by Miguel Minutti-Meza - 582-584 ‘The art of conversation: the expanded audit report’ – a practitioner view
by Allister Wilson
June 2021, Volume 51, Issue 4
- 307-346 Problematising the decision-usefulness of fair values: empirical evidence from UK financial analysts
by Omiros Georgiou & Elisavet Mantzari & Julia Mundy - 347-389 The effect of income shifting on the implied cost of equity capital: evidence from US multinational corporations
by Grant Richardson & Grantley Taylor & Ivan Obaydin & Mostafa Monzur Hasan - 390-420 Short selling prior to going concern disclosures
by Jian Huang & Lei Wang & Han Yu & Zhen Zhang - 421-456 Accounting information in innovative small cap firms: evidence from London’s Alternative Investment Market
by Andrei Filip & Alessandro Ghio & Luc Paugam
April 2021, Volume 51, Issue 3
- 237-245 Special section editorial: Enforcement of financial reporting
by Stergios Leventis & Christopher Humphrey - 246-270 Someone else’s problem? The IFRS enforcement field in Europe
by Alberto Quagli & Francesco Avallone & Paola Ramassa & Costanza Di Fabio - 271-297 The Westernisation of a financial reporting enforcement system in an emerging economy
by Catalin Nicolae Albu & Nadia Albu & Sebastian Hoffmann - 298-302 Value and profit; an introduction to measurement in financial reporting
by Andrew Lennard - 303-305 Thank you to reviewers
by The Editors
February 2021, Volume 51, Issue 2
- 127-155 Can auditors’ local knowledge compensate for a weaker regulatory oversight for the audit quality of foreign companies?
by K. Hung Chan & Yingwen Guo & Phyllis Lai Lan Mo - 156-184 Industry competition and non-GAAP disclosures
by Helena Isidro & Ana Marques - 185-205 Big baths and CEO overconfidence
by Jochen Pierk - 206-236 The role of institutional investors in post-earnings announcement drift: evidence from China
by Guilong Cai & Bingxuan Lin & Minghai Wei & Xiaowei Xu
January 2021, Volume 51, Issue 1
- 1-35 Pay regulation – is more better?
by Jenny Chu & Aditi Gupta & Gilad Livne - 36-64 Corporate social responsibility reporting in China: political, social and corporate influences
by Sepideh Parsa & Narisa Dai & Ataur Belal & Teng Li & Guliang Tang - 65-95 CEO inside debt, income smoothing, and stock price informativeness
by Sydney Qing Shu - 96-125 Embedded value reporting quality and credit risk: evidence from life insurance companies
by Tsung-Kang Chen & Yijie Tseng & Yu-Shun Hung & Chun-Chi Lin
November 2020, Volume 50, Issue 7
- 641-692 Perspectives from mainland China, Hong Kong and the UK on the development of China’s auditing firms: implications and a research agenda
by Richard Macve - 693-701 A half-century of Accounting and Business Research: the impact on the study of international financial reporting
by Christopher Nobes - 702-712 Editing Accounting and Business Research 1994–2006: the transition years in retrospect
by Ken Peasnell - 713-720 Accounting and Business Research 2006–2012: reshaping the visibility
by Pauline Weetman
September 2020, Volume 50, Issue 6
- 539-573 The monitoring role of the financial press around corporate announcements
by Nikolaos Tsileponis & Konstantinos Stathopoulos & Martin Walker - 574-607 Causal ambiguity: shape-flip between product market competition at industry level and voluntary disclosure
by Susana Gago Rodríguez & Bing Guo & Gilberto Marquez Illescas & Manuel Núñez Nickel - 608-635 Corporate tax avoidance and mutual fund ownership
by Thomas Doellman & Fariz Huseynov & Tareque Nasser & Sabuhi Sardarli - 636-639 A History of Corporate Financial Reporting in Britain
by Geoffrey Whittington
July 2020, Volume 50, Issue 5
- 399-400 Introduction
by Robert Hodgkinson - 401-421 Real effects of financial reporting and disclosure on innovation
by Ana Simpson & Ane Tamayo - 422-424 ‘Real effects of financial reporting and disclosure on innovation’– a practitioner view
by Steve Cooper - 425-442 Reporting matters: the real effects of financial reporting on investing and financing decisions
by Catherine Shakespeare - 443-447 ‘Reporting Matters: the real effects of financial reporting on investing and financing decisions’ - a practitioner view
by Karl Holmes - 448-469 The real effects of financial reporting on pay and incentives
by John E. Core - 470-473 ‘The real effects of financial reporting on pay and incentives’ – a practitioner view
by Peter Smith - 474-503 The real effects of a new accounting standard: the case of IFRS 15 Revenue from Contracts with Customers
by Christopher J. Napier & Christian Stadler - 504-506 ‘The real effects of a new revenue accounting standard’- a practitioner view
by Richard Veysey - 507-534 Acting in the public interest: accounting for the vulnerable
by John Burns & Stephen Jollands - 535-537 ‘Acting in the public interest: accounting for the vulnerable’ – a practitioner view
by Nicki Deeson
June 2020, Volume 50, Issue 4
- 309-341 Corporate tax reforms and tax-motivated profit shifting: evidence from the EU
by Anna Alexander & Antonio De Vito & Martin Jacob - 342-359 The effect of relative performance feedback on individual performance in team settings under group-based incentives
by María J. Sánchez-Expósito & David Naranjo-Gil - 360-395 Accounting and Business Research: the first 50 years, 1970–2019
by Stephen A. Zeff & Thomas R. Dyckman - 396-398 Thank you to reviewers
by The Editors
April 2020, Volume 50, Issue 3
- 205-237 Insider trading restrictions and earnings management
by Beatriz Garcia Osma & Elvira Scarlat & Karin Shields - 238-268 Accounting for fixed assets and investment efficiency: a real options framework
by Lufei Ruan - 269-304 Bank accounting regulations, enforcement mechanisms, and financial statement informativeness: cross-country evidence
by Augustine Duru & Iftekhar Hasan & Liang Song & Yijiang Zhao - 305-308 Call for Papers
by The Editors
February 2020, Volume 50, Issue 2
- 111-134 Debt covenant slack and ex-post conditional accounting conservatism
by Bong Hwan Kim - 135-178 Accounting quality and the choice of borrowing base restrictions in debt contracts
by Sunay Mutlu - 179-202 The influence of peer attitude and inherent scepticism on auditors’ sceptical judgments
by Sammy X. Ying & Chris Patel & Peipei Pan - 203-203 2020 International Accounting Standards Board Research Forum in Conjunction with Accounting and Business Research
by The Editors
January 2020, Volume 50, Issue 1
- 1-5 50 years of Accounting and Business Research
by Mark Clatworthy & Juan Manuel García Lara & Edward Lee - 6-34 Retrieving, classifying and analysing narrative commentary in unstructured (glossy) annual reports published as PDF files
by Mahmoud El-Haj & Paulo Alves & Paul Rayson & Martin Walker & Steven Young - 35-60 Analysts’ earnings forecasting behavior surrounding uncertain regulatory events: evidence from the Tax Reform Act of 1986
by Jennifer Howard & Praveen Sinha - 61-109 Deprivation, social class and social mobility at Big Four and non-Big Four firms
by Catriona Paisey & Nick Paisey & Heather Tarbert & Betty (H. T.) Wu
November 2019, Volume 49, Issue 7
- 753-784 Market valuations of bargain purchase gains: are these true gains under IFRS?
by Marwa Elnahass & Leonidas Doukakis - 785-817 Do voluntary disclosures of product and business expansion plans impact analyst coverage and forecasts?
by Guanming He & David Marginson & Xixi Dai - 818-846 On the nonlinear relation between product market competition and earnings quality
by Ying Guo & Boochun Jung & Yanhua Sunny Yang - 847-874 Financial derivatives and bank risk: evidence from eighteen developed markets
by Xing Huan & Antonio Parbonetti
September 2019, Volume 49, Issue 6
- 619-647 Conservatism in debt contracting: theory and empirical evidence
by Fernando Penalva & Alfred Wagenhofer - 648-681 The impact of filing micro-entity accounts and the disclosure of reporting accountants on credit scores: an exploratory study
by Michael J. Peel - 682-725 Reflections on the development of the FASB’s and IASB’s expected-loss methods of accounting for credit losses
by Noor Hashim & Weijia Li & John O'Hanlon - 726-752 Bank loan loss accounting and its contracting effects: the new expected loss models
by Begoña Giner & Araceli Mora
July 2019, Volume 49, Issue 5
- 475-476 Introduction
by Robert Hodgkinson - 477-499 Financial scandals: a historical overview
by Steven Toms - 500-502 ‘Financial scandals: a historical overview’: a practitioner view
by Gillian Tett - 503-535 21st century scandals: towards a risk approach to financial reporting scandals
by Kees Camfferman & Jacco L. Wielhouwer - 536-539 ‘21st century scandals: towards a risk approach to financial reporting scandals’: a practitioner view
by Bridget Gandy - 540-561 Why do auditors fail? What might work? What won’t?
by John C. Coffee - 562-564 ‘Why do auditors fail? What might work? What won't?’: a practitioner view
by Michael Izza - 565-583 Corporate tax avoidance: is tax transparency the solution?
by Lynne Oats & Penelope Tuck - 584-586 ‘Corporate tax avoidance: is tax transparency the solution?’: a practitioner view
by Richard Murphy - 587-615 Fad or future? Automated analysis of financial text and its implications for corporate reporting
by Craig Lewis & Steven Young - 616-618 ‘Fad or future? Automated analysis of financial text and its implications for corporate reporting’: a practitioner view
by Sallie Pilot
June 2019, Volume 49, Issue 4
- 365-399 Auditor choice and information asymmetry: evidence from international syndicated loans
by Zhiming Ma & Derrald Stice & Rencheng Wang - 400-427 Options trades, short sales and real earnings management
by Christian Mellado-Cid & Surendranath R. Jory & Thanh N. Ngo - 428-453 Constructing institutional performance: a multi-level framing perspective on performance measurement and management
by Sven Modell - 454-473 Sharing corporate tax knowledge with external advisers
by Pernill van der Rijt & John Hasseldine & Kevin Holland
April 2019, Volume 49, Issue 3
- 245-270 Do auditors constrain intertemporal income shifting in private companies?
by Henrik Höglund & Dennis Sundvik - 271-304 Accounting quality in railway companies during the nineteenth and twentieth centuries: the case of Spanish NORTE and MZA
by Beatriz Santos-Cabalgante & Beatriz García Osma & Domi Romero Fúnez - 305-341 Strategic distortions in analyst forecasts in the presence of short-term institutional investors
by Pawel Bilinski & Douglas Cumming & Lars Hass & Konstantinos Stathopoulos & Martin Walker - 342-361 Corporate profitability and effective tax rate: the enforcement effect of large taxpayer units
by Sandria N. Tennant & Marlon R. Tracey - 362-363 Thank you to reviewers
by The Editors
February 2019, Volume 49, Issue 2
- 121-146 Overvaluation and earnings management: Does the degree of overvaluation matter?
by Chau Duong & Gioia Pescetto - 147-180 The use of earnings and operations management to avoid credit rating downgrades
by Paula Hill & Adriana Korczak & Shuo Wang - 181-205 Does it pay to remediate? An analysis of the internal and external benefits of remediation
by Robert Felix & Amanda Wilford - 206-243 Users’ legitimacy perceptions about standard-setting processes
by Sylvain Durocher & Anne Fortin & Alessandra Allini & Claudia Zagaria
January 2019, Volume 49, Issue 1
- 1-27 Processes of auditability in sustainability assurance – the case of materiality construction
by Mary Canning & Brendan O’Dwyer & George Georgakopoulos - 28-67 Audit exemptions and compliance with tax and accounting regulations
by Jeff Downing & John Christian Langli - 68-94 Do measurement-related fair value disclosures affect information asymmetry?
by Skrålan Vergauwe & Ann Gaeremynck - 95-119 Big Data and changes in audit technology: contemplating a research agenda
by George Salijeni & Anna Samsonova-Taddei & Stuart Turley
November 2018, Volume 48, Issue 7
- 727-758 The composite dividend tax rate
by Deen Kemsley & Padmakumar Sivadasan & Venkat Subramaniam - 759-781 The impact of financial reporting quality on debt maturity: the case of private firms
by Michiel De Meyere & Heidi Vander Bauwhede & Philippe Van Cauwenberge - 782-804 Accounting for government guarantees: perspectives on fiscal transparency from four modes of accounting
by David Heald & Ron Hodges - 805-839 Social comparison of cost behaviour and financial analysts
by Oveis Madadian & Walter Aerts & Tom Van Caneghem
September 2018, Volume 48, Issue 6
- 613-650 The determinants and valuation effects of classification choice on the statement of cash flows
by Andreas Charitou & Irene Karamanou & Anastasia Kopita